Code of Arkansas Rules Title 26 — Taxation
26 CAR § 251-114
Appeals
(a) Except as otherwise provided herein, an owner may appeal any decision or action of the State Historic Preservation Officer.
(b)(1) An owner appealing the Arkansas Historic Preservation Program’s determination of eligibility for listing on the National Register of Historic Places (Part 1 application) may appeal to the National Park Service, in accordance with the procedures set forth in 36 C.F.R. pt. 60.
(2) The State Historic Preservation Officer will consider the determination from the National Park Service to be final.
(c)(1)(A) An appeal by the owner may be made from any of the certifications or any decisions made pursuant to Acts 2019, No. 855.
(B) Such appeals must be in writing and received by the State Historic Preservation Officer within thirty (30) calendar days of receipt of the decision that is the subject of the appeal.
(C) The appellant may request an opportunity for a meeting to discuss the appeal, but all information the owner wishes to be considered must be submitted in writing.
(2) The State Historic Preservation Officer will convene the Rehabilitation Tax Credit Appeals Committee within thirty (30) calendar days of an owner’s request for an appeal.
(3) The committee will be composed of:
(A) The State Historic Preservation Officer or his or her designee;
(B) Two (2) members of the State Review Committee for Historic Preservation;
(C) The Director of the Arkansas Historic Preservation Program; and
(D) The Arkansas Historic Preservation Program’s Federal Programs Manager.
(4)(A) The committee will consider:
(i) The record of the decision in question;
(ii) Any further written submissions by the owner; and
(iii) Other available information.
(B) The committee:
(i) Will decide by majority vote whether the application for a certification of completion should be approved; and
(ii) Shall provide the appellant a written decision as promptly as circumstances permit.
(5) The committee's decision constitutes an administrative review of the decision appealed and will not be conducted as an adjudicative proceeding.
Source: view the official text
In this chapter (14 sections)
- 251-101 · Purpose
- 251-102 · Definitions
- 251-103 · Delegation of authority
- 251-104 · Introduction to certifications of eligibility and…
- 251-105 · Application period
- 251-106 · Certifications of eligibility (Part 1 application)
- 251-107 · Standards for evaluating significance within historic…
- 251-108 · Certifications of proposed rehabilitation (Part 2 application)
- 251-109 · Application for Allocation of Funding (Part 3)
- 251-110 · Standards for rehabilitation
- 251-111 · Certification of completion (Part 4 application)
- 251-112 · Claiming credit/transferring credit
- 251-113 · Fees
- 251-114 · Appeals